“The basic concept of coparcenary is based upon common ownership by coparceners. When it remains undivided, share of coparcener is not certain. Nobody can claim with precision, extent of his right in undivided property. Coparcener cannot claim any precise share as interest in coparcenary is fluctuating. It increases and diminishes by death and birth in family. The essential feature is aggregate ownership in coparcenary and that, the share keeps on fluctuating, was observed in Commissioner of Income Tax, Poona v. H.H. Raja of Bhor, (1967) (65) ITR 634. Once constitution of coparcenary changes by birth or death, shares have to be worked out at time of actual partition. The statutory fiction of partition is far short of actual partition. The shares will have to be determined in changed scenario.”

– Hon’ble Justice Arun Mishra, Vineeta Sharma v. Rakesh Sharma, [Civil Appeal, Diary No. 32602 of 2019].